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LAWGIST

  • SALES TAX AUTHORITIES AND APPELLATE TRIBUNAL

  • 9
     Sales tax authorities
  • 10
     Delegation of Commissioner’s powers
  • 11
     Power to transfer proceedings
  • 12
     Disputes regarding territorial jurisdiction
  • 13
     Appellate Tribunal

  • REGISTRATION, AMENDMENT AND CANCELLATION

  • 14
     Registration
  • 15
     Voluntary registration
  • 16
     Provisional registration
  • 17
     Special registration
  • 18
     Security from certain class of dealers
  • 19
     Amendment of certificate of registration
  • 20
     Cancellation of certificate of registration

  • RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX

  • 21
     Periodical payment of tax and filing of returns
  • 22
     Collection of tax only by registered dealers
  • 23
     Assessment
  • 24
     Turnover escaping assessment
  • 25
     Payment and recovery of tax
  • 26
     Continuation of certain recovery proceedings
  • 27
     Interest
  • 28
     Special model of recovery
  • 29
     Lump sum payment of tax
  • 30
     Refund
  • 31
     Set-off

  • LIABILITY IN SPECIAL CASES

  • 32
     Liability in case of transfer of business
  • 33
     Liability in case of company in liquidation
  • 34
     Liability of partners of firm to pay tax
  • 35
     Liability of guardians, trustees, etc
  • 36
     Liability of Court of Wards, etc
  • 37
     Liability in other cases

  • LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION

  • 38
     Accounts
  • 39
     Memoranda of sales
  • 40
     Information to be furnished regarding change of business
  • 41
     Production and inspection of accounts and documents and search of premises
  • 42
     Power of Commissioner and other authorities to take evidence on oath, etc

  • APPEALS, REFERENCE AND REVISION

  • 43
     Appeals
  • 44
     Non-appealable orders
  • 45
     Statement of case to the High Court
  • 46
     Revision of orders prejudicial to revenue
  • 47
     Revision of other orders
  • 48
     Rectification of mistakes
  • 49
     Determination of disputed questions

  • OFFENCES AND PENALTIES

  • 50
     Offences
  • 51
     Offences by companies
  • 52
     Cognizance of offences
  • 53
     Investigation of offences
  • 54
     Composition of offences
  • 55
     Imposition of Penalty
  • 56
     Penalty for concealment of sales or furnishing inaccurate particulars or making false representations
  • 57
     Penalty for contravening provisions regarding collection of tax by dealers

  • MISCELLANEOUS

  • 58
     Service of notice when family is disrupted or firm is dissolved
  • 59
     Service of notice in the case of discontinued business
  • 60
     Appearance before any authority in proceedings
  • 61
     Change of an incumbent of an office
  • 62
     Extension of period of limitation in certain cases
  • 63
     Returns, etc., to be confidential
  • 64
     Setting up of check-posts and barriers
  • 65
     Publication of names, etc., of dealers whose certificates of registration are cancelled
  • 66
     Exemptions
  • 67
     Bar of suits in civil courts
  • 68
     Transfers during pendency of proceedings void
  • 69
     Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
  • 70
     Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue
  • 71
     Power to make rules
  • 72
     Rules to be laid before Parliament
  • 73
     Repeal and savings
  • 74
     Removal of difficulties
  • 75
     Transitional provisions